<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<script>


function init()
{ 
  var sel = document.getElementById("sel");
  var div = document.getElementById("div");
  var newo = document.createElementNS("http://www.w3.org/1999/xhtml", "option");

  sel.appendChild(div);
  div.appendChild(newo);
  sel.removeChild(div);
}

</script>
</head>
<body onload="init();">

<div id="div"><option></option></div>

<select id="sel"></select>

</body>
</html>
